7-Hour Program

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Why You Should Attend

A fundamental understanding of the consolidated return rules is critical for tax professionals who practice in the corporate tax area.  This is particularly the case for those involved in mergers and acquisitions, as the consolidated return rules frequently change the otherwise applicable tax consequences of transactions. This year’s program will provide participants with a strong foundation for understanding the primary consolidated return provisions that are frequently encountered in practice.  Leading private practitioners in the field and government officials responsible for drafting the regulations will explain the fundamentals and key nuances of these rules.

What You Will Learn

After completing this program, participants will be able to:

  • Understand basic consolidated return principles
  • Make the election to file a consolidated return
  • Identify transactions affecting the continuation of a consolidated group
  • Allocate basis adjustments to subsidiary stock
  • Navigate the special rules for intercompany transactions
  • Understand the rules affecting losses on the disposition of subsidiary stock

Who Should Attend

This course is designed for both private practitioners and in-house tax counsel seeking to gain a better understanding of the nuts and bolts of the consolidated return rules, with a focus on their application to M&A and other transactions.


Program Level: Overview

Intended Audience: Attorneys at law and accounting firms and in-house tax counsel seeking an introduction to the mechanics of the consolidated tax return regulations.

Prerequisites: An interest in exploring the basics of the consolidated tax return regulations.

Advanced Preparation: None

Credit Details

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